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Income Tax - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

TDS u/s 195 - payment of commission charges to overseas agents - ...


Section 195 TDS: Overseas Agent Commission Payments Not Classified as Technical Services, No Extra Tax Liabilities.

July 17, 2019

Case Laws     Income Tax     HC

TDS u/s 195 - payment of commission charges to overseas agents - fees for technical services does not contemplate commission which is order specific and computable at a small percentage of the order value - No additions.

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